As of 2014 the Tax Authorities (SAT) will publish through their website a list of names, company names and tax IDs of taxpayers that do not fulfill their tax obligations.
The reasons for which taxpayers may be included in this list are the following:
* The taxpayer has firm tax debts.
* The taxpayer has enforceable tax debts that have not been paid or guaranteed in any way permitted by this Code.
* The taxpayer cannot be located at their tax address.
* The taxpayer has been given a sentenced for fraud.
* The taxpayer has a cancelled or has been exempted a tax debt.
A list of taxpayers that carry out false or simulated operations will also be published. Regarding this particular list the Authorities mentioned that tax invoices issued by these taxpayers will have no tax effect, that is to say that if a supplier appears on this list, payments made to them will be non-deductible.
Derived from these new dispositions we suggest regularly checking the Tax Authorities’ publications for the company’s suppliers in order to avoid any tax issues.
The information regarding these taxpayers can be found by consulting the following link: